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2012 (10) TMI 862 - CGOVT - Central ExciseRebate claims - export - 100% EOU, exported the goods and filed rebate claims w.r.t. duty paid on exported goods. - The original authority sanctioned the rebate claim. - Respondent being 100% EOU were not required to export the goods on payment of duty in terms of absolute exemption provided in the Notification No. 24/2003-C.E. – Held that:- Notification No. 24/2003-C.E., dated 31-3-2003 was issued under Section 5A(1) of Central Excise Act, 1944, exempts goods manufactured by 100% EOU and cleared for export from whole of duty unconditionally. Therefore in view of provisions of sub-section (1A) of Section 5A, the applicant manufacturer cannot pay duty. - There is no condition in the notification for availing exemption to goods manufactured by 100% EOU and cleared for export, the provisions of subsection (1A) of section 5A are applicable and no duty was required to be paid on such exported goods. As such rebate claim is not admissible in terms of rule 18 of Central Excise Rules, 2002 read with Notification No. 19/2004-C.E. (N.T.) - decided against the assessee.
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